4420.90.65.00 - Lined with textile fabrics 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg, No. |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | 11¢/kg + 20% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 4420.90.65.00, specifically covers wooden boxes, cases, and chests that are designed for the storage or presentation of items such as jewelry, cutlery, cigars, cigarettes, microscopes, tools, or utensils. The defining characteristic of this classification is that the interior of these wooden articles is lined with textile fabrics. This lining serves to protect the contents from scratches, damage, or atmospheric conditions, thereby enhancing their presentation and preservation.
This category is distinct from its sibling, 4420.90.45.00, which covers similar wooden boxes, cases, and chests that are *not* lined with textile fabrics. Therefore, the presence or absence of textile lining is the primary criterion for differentiating between these two classifications at this level. Both classifications fall under the broader heading of "Jewelry boxes, silverware chests, cigar and cigarette boxes, microscope cases, tool or utensil cases and similar boxes, cases and chests, all the foregoing of wood," indicating their shared functional purpose and primary material.
As this is a leaf node within the HTS structure, there are no further subcategories under 4420.90.65.00. Classification under this code is final once the criteria of being a wooden box, case, or chest of the described type, and being lined with textile fabrics, are met.